Ganga Iron & Steel Trading Co. v. Commissioner of Income Tax

Arun Keshavrao Narwade (HUF), Aurangabad vs. Income-Tax Officer, Ward 3(1), Aurangabad

In the result, appeal of the Assessee is Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.185/Pun/2022 िनधा"रण वष" / Assessment Year : 2005-06 Arun Keshavrao Narwade –Huf, The Income Tax Officer, Plot No.12, Rajnagar, Station V Ward-3(1), Aurangabad. Road, Aurangabad – 431005. S Pan: Aahha 8135 K Appellant/ Assessee Respondent / Revenue Assessee By Shri M.K.Kulkarani – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 23/12/2022 Date Of Pronouncement 23/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals), Aurangabad-2 Dated 18.03.2019 Emanating From Penalty Order Of Assessing Officer Dated 30.03.2017 Under Section 271(1)(C) Of The I.T.Act, 1961 For The A.Y.2005-06. The Assessee Has Raised The Following Grounds Of Appeal: “1) On The Facts & In The Circumstances Of The Case & In Lawthe Penalty Under Section 271(L)(C) Levied Of Rs. 5,66,058/- By The A.O. & Confirmed By Ld. Cit(A) In His Appeal Order Dt. 18-03- 2019 Is Not Justified In View Of Latest Hon'Ble Supreme Court Judgment Reported As Pr. Cit V. Golden Peace Hotels & Resorts (P.) Ltd [2021] 124 Taxmann.Com 249 (Sc) Dt. 20-22-2020. The Penalty Levied Being Illegal & Without Jurisdiction Be Quashed. Arun Keshavrao Narwade –Huf [A]

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.185/PUN/2022 िनधा"रण वष" / Assessment Year : 2005-06 Arun Keshavrao Narwade –HUF, The Income Tax Officer, Plot No.12, Rajnagar, Station V Ward-3(1), Aurangabad. Road, Aurangabad – 431005. s PAN: AAHHA 8135 K Appellant/ Assessee Respondent / Revenue Assessee by Shri M.K.Kulkarani – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 23/12/2022 Date of pronouncement 23/12/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE…

Lear Automotive India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

In the result, appeal of the Assessee is Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripote. आयकर अपीलसं. / Ita No.1951/Pun/2018 िनधा"रण वष" / Assessment Year : 2007-08 Lear Automotive India Pvt. Ltd., The Assistant Commissioner E-25, 26 & 27, Bhosari Midc, Vs Of Income Tax, Circle-9, Pune – 411026. Pune. Pan: Aaacl 1978 K Appellant / Assessee Respondent / Revenue Assessee By Shri Dhanesh Bafna & Chandani Shah – Ar(S) Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 20/10/2022 Date Of Pronouncement 04/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-6, Pune, Dated 01.11.2018 For The A.Y. 2007-08 Under Section 250 Of The Income Tax Act, 1961(In Short “The Act”). The Assessee Has Raised The Following Grounds Of Appeal: “1. Erroneous Levy Of Penalty Under Section 271(1)(C) On The Facts & Circumstances Of The Case & In Law, The Ld. Commissioner Of Income Tax (Appeals) - 6 (‘The Ld. Cit(A)’) Erred In Upholding The Action Of Ld. Assistant Commissioner Of Income- Tax, Circle - 9 (‘The Ld.Ao’) Of Levying Penalty, Being 100% Of Tax On The Addition To Returned Income Amounting To Inr 38,37,270, Under Section 271(1)(C) Of The Act. Rs.38,37,270/-. 2. Penalty Proceedings Under Section 271(1)(C) Are Invalid On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Upholding The Action Of The Ld. Ao For

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER . आयकर अपीलसं. / ITA No.1951/PUN/2018 िनधा"रण वष" / Assessment Year : 2007-08 Lear Automotive India Pvt. Ltd., The Assistant Commissioner E-25, 26 & 27, Bhosari MIDC, Vs of Income Tax, Circle-9, Pune – 411026. Pune. PAN: AAACL 1978 K Appellant / Assessee Respondent / Revenue Assessee by Shri Dhanesh Bafna & Chandani Shah – AR(s) Revenue by Shri Ramnath P Murkunde – DR Date of hearing 20/10/2022 Date of pronouncement 04/11/2022 आदेश/ ORDER PER…

Sandip D. Patil, L/H of Late Dinkar A. Patil, Kolhapur vs. Income-Tax Officer, Ward - 1 (2), Kolhapur

The appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.1680, 1681 & 1682 /Pun/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/H Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. Pan: Ahipp 8226 A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 11/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Kolhapur For Assessment Years I.E.1996-97, 97-98, 98-99, All Dated 23.07.2019, Emanating Out Of Orders Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 30.03.2009.These Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same. For The Sake Of Convenience We Take The Appeal Number 1680/Pune/2019 Ay 1996-97 As Lead Case. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law The Ld Cit Erred In Not Accepting The Contention Of The Appellant That The Notice

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No’s.1680, 1681 & 1682 /PUN/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/h Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. PAN: AHIPP 8226 A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 11/1…

Sandip D. Patil, L/H of Late Dinkar A. Patil, Kolhapur vs. Income-Tax Officer, Ward - 1 (2), Kolhapur

The appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.1680, 1681 & 1682 /Pun/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/H Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. Pan: Ahipp 8226 A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 11/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Kolhapur For Assessment Years I.E.1996-97, 97-98, 98-99, All Dated 23.07.2019, Emanating Out Of Orders Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 30.03.2009.These Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same. For The Sake Of Convenience We Take The Appeal Number 1680/Pune/2019 Ay 1996-97 As Lead Case. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law The Ld Cit Erred In Not Accepting The Contention Of The Appellant That The Notice

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No’s.1680, 1681 & 1682 /PUN/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/h Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. PAN: AHIPP 8226 A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 11/1…

Sandip D. Patil, L/H of Late Dinkar A. Patil, Kolhapur vs. Income-Tax Officer, Ward - 1 (2), Kolhapur

The appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No’S.1680, 1681 & 1682 /Pun/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/H Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. Pan: Ahipp 8226 A Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 11/10/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Kolhapur For Assessment Years I.E.1996-97, 97-98, 98-99, All Dated 23.07.2019, Emanating Out Of Orders Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 30.03.2009.These Appeals Were Heard Together & Decided By Common Order As The Issue Involved Is Same. For The Sake Of Convenience We Take The Appeal Number 1680/Pune/2019 Ay 1996-97 As Lead Case. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & In Law The Ld Cit Erred In Not Accepting The Contention Of The Appellant That The Notice

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No’s.1680, 1681 & 1682 /PUN/2019 िनधा"रण वष" / Assessment Years : 1996-97, 97-98 & 1998-99 Late Dinkar Arjun Patil, The Income Tax Officer, L/h Sandip D. Patil, Vs Ward-1(2), Kolhapur. 790/40, Raigad Colony, Panchgaon Road, Kolhapur – 416008. PAN: AHIPP 8226 A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod Shingte – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 11/1…

Warana Industries Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle -1, Kolhapur

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1284/Pun/2019 िनधा"रणवष" / Assessment Year : 2006-07 Warana Industries Limited, The Acit, Circle-1, Gat No.795, Tatyasaheb Kore Vs Kolhapur. Nager, Chikurde Road, A/P: Warnanagar, Tal.Panhala, Kolhapur – 416113. Pan: Aaacw 1694 H Appellant/ Assessee Respondent / Revenue Assessee By Shri S.N.Puranikh – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 20/07/2022 Date Of Pronouncement 30/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-1, Kolhapur For The A.Y. 2006-07 Dated 16.07.2019, Emanating Out Of Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 23.05.2014. The Assessee Has Raised The Following Grounds Of Appeal:

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1284/PUN/2019 िनधा"रणवष" / Assessment Year : 2006-07 Warana Industries Limited, The ACIT, Circle-1, GAT No.795, Tatyasaheb Kore Vs Kolhapur. Nager, Chikurde Road, A/P: Warnanagar, Tal.Panhala, Kolhapur – 416113. PAN: AAACW 1694 H Appellant/ Assessee Respondent / Revenue Assessee by Shri S.N.Puranikh – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/07/2022 Date of pronouncement 30/09/2022 आदेश/ ORDER PER DR. DIPAK…

Smt. Sharmila Yatin Palkar, Pune vs. Deputy Commissioner of Income-Tax, Circle - 9, Pune

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1510/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 Mrs.Sharmila Yatin Palkar, The Dy.Commissioner Of Flat No.6, Second Floor, Vs Income Tax, Circle-9, Mahavir Blessings, Plot No.613, Pune. Sector-25, Pcntda, Nigdi, Pune – 411044. Pan: Aokpp 8981 R Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan – Ar Revenue By Shri Ramnath P Murkunte –Dr Date Of Hearing 30/08/2022 Date Of Pronouncement 30/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-6, Pune For The A.Y. 2014-15 Dated 20.06.2018, Emanating Out Of Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 27.04.2017. The Assessee Has Raised The Following Grounds Of Appeal: “Ground No.1. The Learned Commissioner Of Income Tax (Appeals) Has (A) Erred In Upholding The Penalty Of Rs.6,74,910/- Levied By Assessing Officer U/S 271(L)(C) Of The Income Tax Act. The Learned Commissioner Of Income Tax (Appeals) Failed To (B) Appreciate The Written Submissions Dated 10/06/2018 Filed Before Him Explaining That The Expenditure Of Rs.21,84,175/- Disallowed By The Assessing Officer Was Incurred For The Business Purposes Of The

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1510/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 Mrs.Sharmila Yatin Palkar, The Dy.Commissioner of Flat No.6, Second Floor, Vs Income Tax, Circle-9, Mahavir Blessings, Plot No.613, Pune. Sector-25, PCNTDA, Nigdi, Pune – 411044. PAN: AOKPP 8981 R Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan – AR Revenue by Shri Ramnath P Murkunte –DR Date of hearing 30/08/2022 Date of pronounceme…

Hiraman Dhamodhar Dhawale, Pune vs. Income-Tax Officer, Ward - 9(1), Pune

In the result, appeal of the Assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1340/Pun/2018 िनधा"रणवष" / Assessment Year : 2011-12 Hiraman Dhamodhar Dhawale, The Income Tax Officer, At Post – Punawale, Vs Ward-9(1), Pune. Near Sawata Mali Mandir, Chinchwad, Pune – 411031. Pan: Aedypd 5342 Q Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 10/08/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-6, Pune For The A.Y. 2011-12 Dated 28.05.2018, Emanating Out Of Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 04.09.2014. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case & As Per Law, The Learned Assessing Officer Erred In Imposing A Penalty Of Rs. 4,84,662/- When The Assessment Order In Which Addition To Income Has Been Made, Itself Is Under Litigation & The Assessee Has Already Preferred An Appeal Against The Assessment Order. & Said Appeal Itself Was Pending Before The Honorable Commissioner Of Income Tax (Appeals, Pune.

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1340/PUN/2018 िनधा"रणवष" / Assessment Year : 2011-12 Hiraman Dhamodhar Dhawale, The Income Tax Officer, At Post – Punawale, Vs Ward-9(1), Pune. Near Sawata Mali Mandir, Chinchwad, Pune – 411031. PAN: AEDYPD 5342 Q Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri S P Walimbe – DR Date of hearing 10/08/2022 Date of pronouncement 29/09/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed…

Indrajeet Rajkumar Kharde, Ahmednagar vs. Income-Tax Officer, Ward - 1, Ahmednagar

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1879/PUN/2018 : Assessment Year : 2011-12 Indrajeet R. Kharde A/P Kolhar, Tal. Rahata Dist. Ahmednagar 413 710 PAN: AKEPK 1272 G :Appellant Vs. The I.T.O. Ward 1, Ahmednagar : Respondent Appellant by : Shri Prasad S. Bhandari Respondent by : Shri Arvind Desai Date of Hearing : 29-08-2022 Date of Pronouncement : 30-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-2, Pune dated 05-09-2018 for A.Y. 2011-1…

Arvind Janardan Pandey, Pune vs. Deputy Commissioner of Income-Tax, Circle - 8, Pune

In the result, appeal of the assessee is allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND G.D. PADMAHSHALI, AM ITA No. 822/PUN/2018 : Assessment Year : 2004-05 Arvind J. Pandey 158A Gupta Bhawan Kharalwadi, Pune-411 018 PAN: AARPP 2115 Q :Appellant Vs. The Dy. C.I.T., Circle 8, Pune : Respondent Appellant by : Shri S.N. Puranik Respondent by : Shri M.G. Jasnani Date of Hearing : 12-08-2022 Date of Pronouncement : 18-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-6 Pune dated 13-03-2018 for A.Y. 2004-05 as per the grounds of appea…

Manoj Sahadevrao Jadhav, Pune vs. Income-Tax Officer, Ward - 3(1), Pune

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.90/Pun/2018 िनधा"रणवष" / Assessment Year : 2009-10 Manoj S. Jadhav, The Income Tax Officer, Flat No.602, Ishan Shrusti, Vs Ward-3(1), Pune. Warje, Pune – 411052. Pan: Aeopj 8160 N Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 28/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Pune Dated 28.11.2017 For The A.Y. 2009-10, Emanating From The Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 29.06.2012. The Assessee Has Raised The Following Grounds Of Appeal: “1. In The Facts & Circumstances Of The Case & In Law, The Learned Cit[A] Ought To Have Condoned The Delay In Filing The Appeal & Ought To Have Decided The Appeal On Merits. 2. Without Prejudice To Ground Of Appeal No.L Above, The Appellant Submits That The Delay In Filing The Appeal Before The Learned Cit[A] May Please Be Condoned & The Appeal Be Restored Before The Learned C.I.T.[A] With A Direction To Decided The Appeal On Merits. 3. The Impugned Penalty Levied By The Learned Assessing Officer Being Patently Illegal, Bad In Law, Arbitrary, Perverse, Without

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.90/PUN/2018 िनधा"रणवष" / Assessment Year : 2009-10 Manoj S. Jadhav, The Income Tax Officer, Flat No.602, Ishan Shrusti, Vs Ward-3(1), Pune. Warje, Pune – 411052. PAN: AEOPJ 8160 N Appellant/ Assessee Respondent / Revenue Assessee by None. Revenue by Shri S.P.Walilmbe – DR Date of hearing 28/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is…

Deelip V.Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax, Central Circle -(1), Nashik

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1259/Pun/2018 िनधा"रणवष" / Assessment Year : 2010-11 Deelip Vijaykumar Kotecha, The Acit, Cc-(1), 1, Pradhan Apartment, Pratap Vs Nashik. Nagar, Jalgaon – 425001. Pan: Abcpk 8441 J Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan & Jaygobind Palai –Ar Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 29/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-12, Pune For The A.Y. 2010-11 Dated 27.04.2018, Emanating Out Of Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 19.09.2014. The Assessee Has Raised The Following Grounds Of Appeal: “ [A] Grounds Of Appeal 1. In The Facts & Circumstances Of The Case & In Law, The Learned Assessing Officer Erred In Passing The Assessment Order Without Having Jurisdiction Because, No Opportunity Of Being Heard Was Granted To The Appellant U/S 127 & Also Disregarding The Objections Raised U/S 292Bb In This Regard.

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1259/PUN/2018 िनधा"रणवष" / Assessment Year : 2010-11 Deelip Vijaykumar Kotecha, The ACIT, CC-(1), 1, Pradhan Apartment, Pratap Vs Nashik. Nagar, Jalgaon – 425001. PAN: ABCPK 8441 J Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan & Jaygobind Palai –AR Revenue by Shri S.P.Walilmbe – DR Date of hearing 29/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

Leelavati Vijaykumar Kotecha, Jalgaon vs. Deputy Commissioner of Income-Tax, Central Circle -(1), Nashik

In the result, appeal of the Assessee is Partly Allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1258/Pun/2018 िनधा"रणवष" / Assessment Year : 2012-13 Leelavati Vijaykumar Kotecha, The Dy.Commissioner Of 4, Teachers Colonyh, Ring Vs Income Tax, Cc(1), Road, Jalgaon- 425001. Nashik. Pan: Alvpk 4435 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Hari Krishan & Jaygobind Palai –Ar Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 29/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-12, Pune For The A.Y. 2012-13 Dated 27.04.2018, Emanating Out Of Order Under Section 271(1)(C) Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “5. In The Facts & Circumstances Of The Case & In Law, The Learned Assessing Officer Erred In Passing The Assessment Order Without Having Jurisdiction Because, No Opportunity Of Being Heard Was Granted To The Appellant U/S 127 & Also Disregarding The Objections Raised U/S 292Bb In This Regard. Without Prejudice To The Above & Alternatively. 6. In The Facts & Circumstances Of The Case & In Law, The Assessing Officer Erred In Levying Penalty U/S 271(L)(C) On The Basis Of Notice U/S

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1258/PUN/2018 िनधा"रणवष" / Assessment Year : 2012-13 Leelavati Vijaykumar Kotecha, The Dy.Commissioner of 4, Teachers Colonyh, Ring Vs Income Tax, CC(1), Road, Jalgaon- 425001. Nashik. PAN: ALVPK 4435 H Appellant/ Assessee Respondent / Revenue Assessee by Shri Hari Krishan & Jaygobind Palai –AR Revenue by Shri S.P.Walilmbe – DR Date of hearing 29/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. D…

Ashok V.Kotecha, Jalgaon vs. Deputy Commissioner of Income-Tax, Central Circle -1, Nashik

In the result, appeal of the Assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1255 & 1256/Pun/2018 िनधा"रणवष" / Assessment Years : 2006-07 & 2007-08 Shri Ashok V.Kotecha, The Dcit, Central Circle- 4, Teachers Colony, Ring Road, Vs 1, Nashik. Jalgaon – 425001. Pan: Abmpk 4173 D Appellant/ Assessee Respondent / Revenue Shri Hari Krishan & Jaygobind Palai – Ar Assessee By Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 29/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-12, Pune Dated 27.04.2018 For The A.Y.S 2006-07 & 2007-08, Emanating From The Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 29.03.2017. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1255/Pun/2018 For A.Y.2006-07 As Lead Case. The Assessee Has Raised The Following Grounds Of Appeal: “1. In The Facts & Circumstances Of The Case & In Law, The Learned

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.1255 & 1256/PUN/2018 िनधा"रणवष" / Assessment Years : 2006-07 & 2007-08 Shri Ashok V.Kotecha, The DCIT, Central Circle- 4, Teachers Colony, Ring Road, Vs 1, Nashik. Jalgaon – 425001. PAN: ABMPK 4173 D Appellant/ Assessee Respondent / Revenue Shri Hari Krishan & Jaygobind Palai – AR Assessee by Revenue by Shri S.P.Walilmbe – DR Date of hearing 29/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. DI…

Ashok V.Kotecha, Jalgaon vs. Deputy Commissioner of Income-Tax, Central Circle -1, Nashik

In the result, appeal of the Assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1255 & 1256/Pun/2018 िनधा"रणवष" / Assessment Years : 2006-07 & 2007-08 Shri Ashok V.Kotecha, The Dcit, Central Circle- 4, Teachers Colony, Ring Road, Vs 1, Nashik. Jalgaon – 425001. Pan: Abmpk 4173 D Appellant/ Assessee Respondent / Revenue Shri Hari Krishan & Jaygobind Palai – Ar Assessee By Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 29/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-12, Pune Dated 27.04.2018 For The A.Y.S 2006-07 & 2007-08, Emanating From The Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 29.03.2017. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1255/Pun/2018 For A.Y.2006-07 As Lead Case. The Assessee Has Raised The Following Grounds Of Appeal: “1. In The Facts & Circumstances Of The Case & In Law, The Learned

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA Nos.1255 & 1256/PUN/2018 िनधा"रणवष" / Assessment Years : 2006-07 & 2007-08 Shri Ashok V.Kotecha, The DCIT, Central Circle- 4, Teachers Colony, Ring Road, Vs 1, Nashik. Jalgaon – 425001. PAN: ABMPK 4173 D Appellant/ Assessee Respondent / Revenue Shri Hari Krishan & Jaygobind Palai – AR Assessee by Revenue by Shri S.P.Walilmbe – DR Date of hearing 29/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. DI…

Aditi Atul Kirloskar, Pune vs. Income-Tax Officer, Ward - 3(3), Pune

In the result, appeal of the Assessee is allowed

Bench: Shri Partha Sarathi Chaudhury & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1253/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 Aditi Atul Kirloskar, The Income Tax Officer, 453, Radha, Gokhale Road, Vs Ward-3(3), Pune. Model Colony, Pune – 411016. Pan: Aktpk 8197 K Appellant/ Assessee Respondent / Revenue Assessee By Shri C H Naniwadekar – Ar Revenue By Shri S.P.Walilmbe – Dr Date Of Hearing 28/07/2022 Date Of Pronouncement 08/08/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Pune Dated 31.05.2018 For The A.Y. 2014-15, Emanating From The Order Under Section 271(1)(C) Of The Income Tax Act, 1961 Dated 22.06.2017. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Assessing Officer Erred On Facts & In Law In Levying The Penalty Of Rs.42,650/- U/S 271(1)(C) Read With Section 274(2)(A) Of The Act. He Failed To Appreciate The Contents & Arguments Advanced In This Behalf. 2. The Appellant Craves, Leave To Add, Alter, Delete, Or Substitute All Or Any Of The Above Grounds Of Appeal.” 2. The Ld.Authorised Representative(Ld.Ar) Of The Assessee At The Beginning Pointed Out That Notice Under Section 271(1)(C) Of The Act

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1253/PUN/2018 िनधा"रणवष" / Assessment Year : 2014-15 Aditi Atul Kirloskar, The Income Tax Officer, 453, Radha, Gokhale road, Vs Ward-3(3), Pune. Model Colony, Pune – 411016. PAN: AKTPK 8197 K Appellant/ Assessee Respondent / Revenue Assessee by Shri C H Naniwadekar – AR Revenue by Shri S.P.Walilmbe – DR Date of hearing 28/07/2022 Date of pronouncement 08/08/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This…

Suyog Sales Corporation, Pune vs. Income-Tax Officer, Ward - 5 (2), Pune

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.781/Pun/2019 िनधा"रणवष" / Assessment Year : 2014-15 Suyog Sales Corporation, The Ito, Ward-5(2), Suyog Group, Plot.9, Mitra Vs Pune. Mandal Co.Op. Society, Pune – 411009. Pan: Aaefs 2302 K Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 18/07/2022 Date Of Pronouncement 19/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-4, Pune For The A.Y. 2014-15 Dated 22.03.2019, Emanating Out Of Order Under Section 271(1)(C) Of The Act.

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.781/PUN/2019 िनधा"रणवष" / Assessment Year : 2014-15 Suyog Sales Corporation, The ITO, Ward-5(2), Suyog Group, Plot.9, Mitra Vs Pune. Mandal Co.op. Society, Pune – 411009. PAN: AAEFS 2302 K Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri M.G.Jasnani – DR Date of hearing 18/07/2022 Date of pronouncement 19/07/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee is direct…

Krishi Utpanna Bazar Samiti, Solapur vs. ACIT, Circle 2, Solapur

The appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.77/Pun/2020 िनधा"रणवष" /Assessment Year: 2008-09 Krishi Utpanna Bazar Sammittee, The Asst. Commissioner Basveshwar Market Yard, Tal: Vs Of Income Tax, Circle-2, Akkalkot, Solapur – 413216. Solapur. Pan: Aaaak 1791 R Appellant/ Assessee Respondent/ Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 13/06/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr.Dipak P.Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income-Tax(Appeals), Pune-10’S, Order Dated 06.11.2019For The Assessment Year 2008-09, Involving Proceedings Under Section 271(1)(C)Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case & In Law The Learned Assessing Officer Erred In Levying The Penalty Of Rs.2,02,600/- By Passing Order U/S 271(1)(C) By Disregarding The Appellants Contention.”

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.77/PUN/2020 िनधा"रणवष" /Assessment Year: 2008-09 Krishi Utpanna Bazar Sammittee, The Asst. Commissioner Basveshwar Market Yard, Tal: Vs of Income Tax, Circle-2, Akkalkot, Solapur – 413216. Solapur. PAN: AAAAK 1791 R Appellant/ Assessee Respondent/ Revenue Assessee by None. Revenue by Shri S P Walimbe – DR Date of hearing 13/06/2022 Date of pronouncement 18/07/2022 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM: This appeal filed b…